DEVELOPMENT OF THE ENTERPRISE MANAGEMENT SYSTEM THROUGH THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS

Explain the concept of consolidated financial statements, parent company, subsidiary company according to international and national standards. To study the composition of consolidated reports, the consolidation process, the principles of consolidation. Study the types of controlled entities, takin...

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Bibliographic Details
Main Authors: Nataliia Svichkar, Hanna Kusnetsova, Kostiantyn Zhyzhko
Format: Article
Language:English
Published: Izdevnieciba “Baltija Publishing” 2023-08-01
Series:Economics & Education
Subjects:
Online Access:http://baltijapublishing.lv/index.php/econedu/article/view/2152